(1)The Commissioner may revoke any compliance notice.
(2)Subsections (3) and (4) apply in a case where the Commissioner—
(a)revokes a compliance notice that was given to a person (the “old notice”), and
(b)at the same time gives that person a compliance notice (the “new notice”).
(3)Sections 45 to 47 apply to the giving of the new notice only insofar as the new notice is different from the old notice.
(4)Section 48 applies to the giving of the new notice as it applies to the giving of a compliance notice.
Commencement Information
I1S. 50 in force at 7.7.2015 by S.I. 2015/1413, art. 3(b)